Писмо от 20 април 2006 г. от Amazon до люксембургската данъчна администрация (изготвено от данъчния съветник на Amazon, [Съветник 1]), стр. 2: „EHT [LuxSCS], a wholly owned indirect subsidiary of Amazon.com Inc was created for the purpose of holding and developing intellectual property (by way of financial contribution only). […] EHT [LuxSCS] has an activity limited to the mere holding of Amazon's EU intellectual property, the shares in AEU and has concluded a limited number of legal agreements necessary for the Luxembourg structure to operate (as described under point 1.2 below).
(Obveze pružatelja).